Open AccessCHANGES IN THE EXPORT OF POLISH FOOD INDUSTRY PRODUCTS: ON THE ISSUES OF DOMESTIC AND FOREIGN VALUE ADDED TAX
Author(s) -
Łukasz Ambroziak
Publication year - 2017
Publication title -
globalizac'ia da biznesi
Language(s) - English
Resource type - Journals
eISSN - 2449-2612
pISSN - 2449-2396
DOI - 10.35945/gb.2017.03.020
Subject(s) - value (mathematics) , added value , business , value added , international trade , food industry , value added tax , food products , agricultural economics , international economics , economics , commerce , food science , chemistry , mathematics , statistics , finance , macroeconomics , public economics
The aim of the paper is to present changes in Polish exports of food industry products in 2000–2014 using trade statistics in value added terms. They allow to decompose gross exports by the origin of the value added content, i.e. domestic and foreign inputs. For this purpose, the World input-Output Database (WiOD Release 2016) was used to create a matrix of value added flows in the world economy.According to the investigation carried out, in 2000–2014 the share of domestic value added content of Polish gross exports of food industry products dropped by nearly 10 pps. in 2014, slightly more than 74% of those exports was value added created in Poland, whereas foreign value added accounted for the remaining almost 26%. in comparison with other economic sectors, the share of domestic value added content of Polish exports of food industry products was relatively high. In this respect, the figure for Poland was also above the EU average.